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.button-vi-text{align-items:center}}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text{letter-spacing:normal;display:inline-block}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text:after{content:none}@media (min-width: 768px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link{width:fit-content}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link{width:100%;max-width:100%}}#onetrust-consent-sdk #onetrust-pc-sdk h4,#onetrust-consent-sdk #onetrust-pc-sdk h5,#onetrust-consent-sdk #onetrust-pc-sdk h6,#onetrust-consent-sdk #onetrust-pc-sdk p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-ven-lst .ot-ven-opts p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-desc,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-title,#onetrust-consent-sdk #onetrust-pc-sdk .ot-li-title,#onetrust-consent-sdk #onetrust-pc-sdk .ot-sel-all-hdr span,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info,#onetrust-consent-sdk #onetrust-pc-sdk #ot-fltr-modal #modal-header,#onetrust-consent-sdk #onetrust-pc-sdk .ot-checkbox label span,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-sel-blk p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-lst-title h3,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst .back-btn-handler p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst .ot-ven-name,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-ven-lst .consent-category,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-inactive-leg-btn,#onetrust-consent-sdk #onetrust-pc-sdk .ot-label-status,#onetrust-consent-sdk #onetrust-pc-sdk .ot-chkbox label span,#onetrust-consent-sdk #onetrust-pc-sdk #clear-filters-handler,#onetrust-consent-sdk #onetrust-pc-sdk .ot-optout-signal{color:#070707;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk h3{color:#000;font-size:1.4rem;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk h4{color:#4f2d7f;line-height:2.5rem;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{border-radius:4px;padding:1.4rem 4rem 1.4rem 4.6rem;cursor:pointer;position:relative;font-size:1.6rem;border:0.2rem solid #ce2c2c;font-weight:400;display:inline-flex;vertical-align:middle;transition:all 0.3s linear;color:#ce2c2c;justify-content:center;text-decoration:none;cursor:pointer;background:#ce2c2c;align-items:center;cursor:pointer;color:#fff;opacity:1;padding:1.4rem 32px;margin-bottom:0;margin-left:0}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;box-sizing:border-box;padding:1.4rem 3.2rem}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{width:3rem;min-width:3rem;height:2.4rem;--svg-animate-duration: 0.3s;--svg-animate-delay: 0s;display:inline-flex;vertical-align:middle;pointer-events:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{text-decoration:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translate3d(0, 0, 0)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{--svg-animate-delay: 0.3s;--svg-animate-name: svg-animate;--svg-animate-name2: svg-animate2;--svg-animate-duration: 1s;opacity:1}@supports not (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{translate:var(--fallback-translate-safari) 0}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{color:#fff;display:inline-flex;vertical-align:middle;font-size:1.6rem}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{color:#fff;opacity:0;--svg-animate-name: svg-animate-out-1;--svg-animate-name2: svg-animate-out-2}@supports (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{transition:opacity 0s ease;transition-delay:0.3s}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transition:all .5s ease-in-out;transform:translateX(1rem)}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{position:relative;transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{font-family:"GT-IconSet";speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;transition:transform .6s 0s cubic-bezier(0.4, 0, 0.2, 1);display:inline-flex;margin-left:8px;pointer-events:none;font-size:1.6rem;content:'\e901';margin-top:auto;margin-bottom:auto}[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{transform:translate(-6px, 0) rotate(-180deg)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translateX(-0.4rem)}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;cursor:pointer}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{color:#fff}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{letter-spacing:normal;display:inline-block}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{content:none}@media (min-width: 1024px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:translateX(1.5rem)}}@media (min-width: 768px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:fit-content}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%}}#onetrust-pc-sdk #ot-pc-desc{font-size:1.4rem;margin-bottom:16px}@media (min-width: 768px){#onetrust-banner-sdk .banner-actions-container{width:fit-content}#onetrust-banner-sdk .banner-actions-container button{width:100%}}@media (max-width: 767px){#onetrust-banner-sdk .banner-actions-container{width:100%}#onetrust-banner-sdk .banner-actions-container button{width:100%}}#onetrust-banner-sdk #onetrust-button-group{display:flex;flex-wrap:wrap;justify-content:start;flex-direction:row-reverse;justify-content:center}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group{gap:32px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group{gap:24px}}#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{font-size:1.4rem}#onetrust-banner-sdk #onetrust-policy-title{font-size:1.8rem;float:left}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin:0 40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin-left:24px}}#onetrust-banner-sdk #onetrust-policy-title{font-size:2rem;font-weight:var(--font-weight-normal)}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:40px;padding-bottom:16px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:24px}}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:24px}}#onetrust-pc-sdk #ot-pc-lst .ot-tgl-cntr,#onetrust-pc-sdk .ot-consent-hdr,#onetrust-pc-sdk .ot-li-hdr,#onetrust-pc-sdk #ot-sel-blk{display:none}#onetrust-pc-sdk div[role="dialog"],#onetrust-pc-sdk div[role="alertdialog"]{display:flex;flex-direction:column}#onetrust-pc-sdk #ot-pc-lst,#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk .ot-pc-footer{position:relative}#onetrust-pc-sdk .ot-pc-footer{flex:none}#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk #ot-pc-lst{flex:auto}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header{margin:0;height:0}#onetrust-pc-sdk #ot-pc-lst{padding-bottom:24px}}#onetrust-pc-sdk #filter-apply-handler{margin-right:0}#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-pc-sdk .ot-pc-logo{height:40px;width:auto}#onetrust-pc-sdk .ot-pc-footer-logo{display:none}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header,#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-banner-sdk .ot-pc-header{margin:40px}}@media (max-width: 767px){#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo{margin:24px;margin-top:32px;margin-bottom:40px}}#onetrust-pc-sdk .ot-pc-header{border:none;text-align:left}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header{min-height:4rem}}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header .ot-pc-logo{display:none}}#onetrust-consent-sdk #onetrust-policy-title,#onetrust-consent-sdk #onetrust-policy-text,#onetrust-consent-sdk .ot-b-addl-desc,#onetrust-consent-sdk .ot-dpd-desc,#onetrust-consent-sdk .ot-dpd-title,#onetrust-consent-sdk #onetrust-policy-text *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk .ot-dpd-desc *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk #onetrust-banner-sdk #banner-options *,#onetrust-banner-sdk .ot-cat-header,#onetrust-banner-sdk .ot-optout-signal{color:#070707;text-align:initial}.onetrust-pc-dark-filter.ot-fade-in:not([style])+#onetrust-banner-sdk{display:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type{margin:0}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type,#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item,#onetrust-pc-sdk .ot-pc-header{padding:0;border-top:none;border-left:none;border-right:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item{border-color:#f2f0ee}#onetrust-pc-sdk .ot-switch{width:32px;height:16px}#onetrust-pc-sdk .ot-switch-nob{background-color:#fff;border-color:#ccc4bd}#onetrust-pc-sdk .ot-switch-nob::before{background-color:#ccc4bd;height:16px;width:16px;bottom:-1px;transform:translateX(-1px)}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob{background-color:#fff;border-color:#4f2d7f}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob::before{background-color:#4f2d7f;transform:translateX(16px)}#onetrust-pc-sdk .ot-cat-grp input[type="checkbox"]:checked+label:after{display:none}#onetrust-pc-sdk #ot-pc-title:first-of-type{margin-top:0;margin-bottom:16px}#onetrust-consent-sdk #onetrust-pc-sdk .ot-acc-grpcntr.ot-acc-txt{background:transparent}#onetrust-pc-sdk .ot-accordion-layout .ot-acc-grpdesc{margin:8px 0;padding:0}#onetrust-pc-sdk .ot-accordion-layout .ot-vlst-cntr,#onetrust-pc-sdk .ot-accordion-layout .ot-hlst-cntr{padding-left:0;width:100%}#onetrust-pc-sdk .ot-plus-minus{background:#fff;border-radius:90%;height:24px;width:24px;margin:0;margin-right:8px;margin-left:0;top:-1px}#onetrust-pc-sdk .ot-host-item .ot-plus-minus{margin-right:8px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr .ot-tgl{top:3px}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type,#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:last-of-type,#onetrust-pc-sdk .ot-plus-minus span:first-of-type,#onetrust-pc-sdk .ot-plus-minus span:last-of-type{top:50%;left:50%;transform:translate(-50%, -50%);background:#4f2d7f}#onetrust-pc-sdk .ot-plus-minus span:first-of-type{width:2px;height:12px}#onetrust-pc-sdk .ot-plus-minus span:last-of-type{width:12px;height:2px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr{margin:16px 0;padding:0}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type{display:none}#onetrust-pc-sdk #accept-recommended-btn-handler{margin-right:0;margin-bottom:0}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr div:first-child{margin-left:0}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-content #ot-pc-desc .ot-link-btn,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vnd-serv .ot-vnd-item .ot-vnd-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-lst-cnt .ot-vnd-info a,#onetrust-consent-sdk #onetrust-banner-sdk a[href],#onetrust-consent-sdk #onetrust-banner-sdk a[href] font,#onetrust-consent-sdk #onetrust-banner-sdk .ot-link-btn{color:#ce2c2c;font-weight:var(--font-weight-normal);text-decoration:underline;text-underline-offset:.18em}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info 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<button class="nav-level-toggle btn-flat">back</button> <ul class="list list--unstyled level-1"></ul> </div> <div class="bleed" data-content="Tjänster"> <div class="bleed__col bleed__col--left"> <div class="mega__content list-container"> <a href="/tjanster/" class="group-name-text mega-link " data-id="Tjänster">Tjänster</a> <div class="group-name-line" aria-hidden="true"> <span class="group-line"></span> </div> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/tjanster/">Tjänster</a> </div> </div> <ul class="list list--unstyled"> <li> <button class="mega-link mega-link--level-2 mega-link--has-submenu btn-flat" data-id="Revision" aria-expanded="false">Revision</button> </li> <li> <button class="mega-link mega-link--level-2 mega-link--has-submenu btn-flat" data-id="Skatt" aria-expanded="false">Skatt</button> </li> <li> <button class="mega-link mega-link--level-2 mega-link--has-submenu btn-flat" data-id="Rådgivning" aria-expanded="false">Rådgivning</button> </li> <li> <a href="/tjanster/redovisning/" class="mega-link mega-link--level-2 not-arrow" data-id="Redovisning">Redovisning</a> </li> <li> <a href="/tjanster/lon/" class="mega-link mega-link--level-2 not-arrow" data-id="Lön">Lön</a> </li> <li> <a href="/tjanster/ekonomiservice/" class="mega-link mega-link--level-2 not-arrow" data-id="Ekonomitjänster">Ekonomitjänster</a> </li> </ul> </div> </div> <div class="bleed__col bleed__col--right"> <div class="mega__level--3 " data-feature="Tjänster"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/tjanster/">Tjänster</a> </div> <div class="mega-descriptions" title="Vi bidrar med ordning och reda genom effektiva processer, ekonomistyrning, revision och specialistrådgivning. På så sätt ökar effektivitet och transparens."> Vi bidrar med ordning och reda genom effektiva processer, ekonomistyrning, revision och specialistrådgivning. På så sätt ökar effektivitet och transparens. <div class="mega-overview__container"> <a class="mega-see__overview" href="/tjanster/"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Revision"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/tjanster/revision/">Revision</a> </div> <div class="mega-descriptions" title="Minimera riskerna, känn dig trygg i dina affärsbeslut och fokusera på kärnverksamheten. Våra revisorer har djupgående kunskap om marknadens förändringar och gällande regler och arbetar kontinuerligt med att granska våra kunders verksamhet och kontroller."> Minimera riskerna, känn dig trygg i dina affärsbeslut och fokusera på kärnverksamheten. Våra revisorer har djupgående kunskap om marknadens förändringar och... <div class="mega-overview__container"> <a class="mega-see__overview" href="/tjanster/revision/" title="Revision"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/tjanster/revision/borsnotering/" class="mega-link mega-link--level-3">Börsnotering</a> <div class="mega-content__item--descriptions" title="Överväger du och ditt företag en börsnotering? Bolagets styrelse och ledning har mycket att vinna på att vara väl förberedda innan de fattar beslut om att inleda en noteringsprocess och på att vara väl informerade om de krav som ställs på ett börsnoterat bolag. Grant Thornton hjälper dig i hela noteringsprocessen.">Överväger du och ditt företag en börsnotering? Bolagets styrelse och ledning har mycket att vinna på att vara väl förberedda innan de fattar beslut om att inleda en noteringsprocess och på att vara väl informerade om de krav som ställs på ett börsnoterat bolag. Grant Thornton hjälper dig i hela noteringsprocessen.</div> </li> <li class="mega-content__item "> <a href="/tjanster/revision/extern-revision/" class="mega-link mega-link--level-3">Extern revision</a> <div class="mega-content__item--descriptions" title="För oss är det viktigt att leverera en högkvalitativ revision av en årsredovisning. Vi tycker att det är viktigt att se bortom bokföringen och istället fokusera på just din verksamhet och de avtal som ligger till grund för bokföringen. Ta hjälp av våra experter för en extern revision av din verksamhet.">För oss är det viktigt att leverera en högkvalitativ revision av en årsredovisning. Vi tycker att det är viktigt att se bortom bokföringen och istället fokusera på just din verksamhet och de avtal som ligger till grund för bokföringen. Ta hjälp av våra experter för en extern revision av din verksamhet.</div> </li> <li class="mega-content__item "> <a href="/tjanster/revision/granskning-av-hallbarhetsredovisning/" class="mega-link mega-link--level-3">Granskning av frivillig hållbarhetsredovisning</a> <div class="mega-content__item--descriptions" title="En granskning av hållbarhetsredovisning bidrar till ökad transparens, trovärdighet och struktur. Granskning och revision har också gått från att vara önskvärt till att vara ett krav. Hållbarhetsdata kan upplevas som komplex och svår eftersom hållbarhet omfattar olika delar. Det finns flera ramverk att följa och olika sätt att redovisa sin hållbarhetsdata. Med en granskning som också omfattar ett bestyrkande skapas förutsättningar för ökad trovärdighet och möjlighet att utveckla förbättra och sin rapportering.">En granskning av hållbarhetsredovisning bidrar till ökad transparens, trovärdighet och struktur. Granskning och revision har också gått från att vara önskvärt till att vara ett krav. Hållbarhetsdata kan upplevas som komplex och svår eftersom hållbarhet omfattar olika delar. Det finns flera ramverk att följa och olika sätt att redovisa sin hållbarhetsdata. Med en granskning som också omfattar ett bestyrkande skapas förutsättningar för ökad trovärdighet och möjlighet att utveckla förbättra och sin rapportering.</div> </li> <li class="mega-content__item "> <a href="/tjanster/revision/granskning-av-hallbarhetsrapport-enligt-csrd/" class="mega-link mega-link--level-3">Granskning av hållbarhetsrapport enligt CSRD</a> <div class="mega-content__item--descriptions" title="Det nya direktivet Corporate Sustainability Reporting Directive (CSRD) innebär ökade krav på rapportering och granskning av hållbarhetsdata.">Det nya direktivet Corporate Sustainability Reporting Directive (CSRD) innebär ökade krav på rapportering och granskning av hållbarhetsdata.</div> </li> <li class="mega-content__item "> <a href="/tjanster/revision/internationell-revision/" class="mega-link mega-link--level-3">Internationell revision</a> <div class="mega-content__item--descriptions" title="Våra revisionsspecialister på Grant Thorntons International Business Center kombinerar internationell erfarenhet med tekniskt och branschspecifikt kunnande. Genom ärlig och rak kommunikation med dig som kund skapar vi en bättre anpassad internationell revision.">Våra revisionsspecialister på Grant Thorntons International Business Center kombinerar internationell erfarenhet med tekniskt och branschspecifikt kunnande. Genom ärlig och rak kommunikation med dig som kund skapar vi en bättre anpassad internationell revision.</div> </li> <li class="mega-content__item "> <a href="/tjanster/revision/it-assurance/" class="mega-link mega-link--level-3">IT Assurance</a> <div class="mega-content__item--descriptions" title="Digital informationshantering kräver stor säkerhet, både vad gäller skydd mot intrång och mot förlust av data. Vilka behov har ditt företag? Våra experter hjälper dig att hitta en optimerad lösning anpassad till företagets informationshantering.">Digital informationshantering kräver stor säkerhet, både vad gäller skydd mot intrång och mot förlust av data. Vilka behov har ditt företag? Våra experter hjälper dig att hitta en optimerad lösning anpassad till företagets informationshantering.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Skatt"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/tjanster/skatt/">Skatt</a> </div> <div class="mega-descriptions" title="Integritet. Kvalitet. Trygghet. Dessa tre ord utgör kärnan i hur vi arbetar. Vi tar oss tid att förstå vad som är viktigt för just din verksamhet. När vi vet hur du tänker kan vi erbjuda en skatterådgivning som får ditt företag att växa och utvecklas."> Integritet. Kvalitet. Trygghet. Dessa tre ord utgör kärnan i hur vi arbetar. Vi tar oss tid att förstå vad som är viktigt för just din verksamhet. När vi vet... <div class="mega-overview__container"> <a class="mega-see__overview" href="/tjanster/skatt/" title="Skatt"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/tjanster/skatt/famansforetag/" class="mega-link mega-link--level-3">Fåmansföretag</a> <div class="mega-content__item--descriptions" title="Hos Grant Thorntons skattekonsulter får du som äger och driver ett fåmansföretag en skräddarsydd helhetslösning utifrån dina och företagets specifika behov. Vi arbetar nära dig som kund och hjälper till att genomföra de åtgärder vi föreslår.">Hos Grant Thorntons skattekonsulter får du som äger och driver ett fåmansföretag en skräddarsydd helhetslösning utifrån dina och företagets specifika behov. Vi arbetar nära dig som kund och hjälper till att genomföra de åtgärder vi föreslår.</div> </li> <li class="mega-content__item "> <a href="/tjanster/skatt/foretagsbeskattning/" class="mega-link mega-link--level-3">Företagsbeskattning</a> <div class="mega-content__item--descriptions" title="Lagstiftning och praxis kring företags- och bolagsbeskattning ändras ständigt. Vi ser till att du är uppdaterad på området så att du kan undvika problem och utnyttja de skattemässiga fördelar som finns.">Lagstiftning och praxis kring företags- och bolagsbeskattning ändras ständigt. Vi ser till att du är uppdaterad på området så att du kan undvika problem och utnyttja de skattemässiga fördelar som finns.</div> </li> <li class="mega-content__item "> <a href="/tjanster/skatt/internationell-beskattning/" class="mega-link mega-link--level-3">Internationell beskattning</a> <div class="mega-content__item--descriptions" title="Vårt internationella nätverk Grant Thornton International har medlemsföretag i närmare 120 länder. Genom oss får du snabbt veta gällande skatteregler i olika länder. Vi kan hjälpa till med alla frågor om bolagsskatt, mervärdesskatt, internationella transaktioner och konsekvensanalyser inför etableringar. Vi bistår även vid etablering av filial eller dotterbolag.">Vårt internationella nätverk Grant Thornton International har medlemsföretag i närmare 120 länder. Genom oss får du snabbt veta gällande skatteregler i olika länder. Vi kan hjälpa till med alla frågor om bolagsskatt, mervärdesskatt, internationella transaktioner och konsekvensanalyser inför etableringar. Vi bistår även vid etablering av filial eller dotterbolag.</div> </li> <li class="mega-content__item "> <a href="/tjanster/skatt/moms-punktskatt-tull/" class="mega-link mega-link--level-3">Moms, punktskatt, tull</a> <div class="mega-content__item--descriptions" title="Så gott som varje transaktion i ett bolag kräver momshantering. Reglerna kan upplevas som komplicerade och felaktig hantering av momsen kan innebära onödiga kostnader och straffavgifter för ditt företag. Våra rådgivare stöttar dig och ditt företag.">Så gott som varje transaktion i ett bolag kräver momshantering. Reglerna kan upplevas som komplicerade och felaktig hantering av momsen kan innebära onödiga kostnader och straffavgifter för ditt företag. Våra rådgivare stöttar dig och ditt företag.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Rådgivning"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/tjanster/radgivning/">Rådgivning</a> </div> <div class="mega-descriptions" title="Med oss som rådgivare kan du vara trygg. Vi erbjuder helhetsrådgivning av vårt samlade tjänsteutbud tillsammans med specialister från samtliga affärsområden. Behövs det, kan vi även ta hjälp av våra internationella kollegor inom paraplyorganisationen Grant Thornton International."> Med oss som rådgivare kan du vara trygg. Vi erbjuder helhetsrådgivning av vårt samlade tjänsteutbud tillsammans med specialister från samtliga affärsområden.... <div class="mega-overview__container"> <a class="mega-see__overview" href="/tjanster/radgivning/" title="Rådgivning"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/tjanster/radgivning/deals-transaction-advisory-services-transaktionsradgivning/" class="mega-link mega-link--level-3">Deals - Transaktionsrådgivning</a> <div class="mega-content__item--descriptions" title="Att skapa en lönsam och hållbar tillväxt kan vara en utmaning oavsett ekonomiskt klimat. För allt fler företag har en sund tillväxtstrategi blivit en central del för att lyckas med utvärderingar och transaktioner. På Grant Thornton möter vi upp er tillväxtstrategi med skräddarsydd rådgivning utifrån utgångspunkten att varje företag och transaktion är unik.">Att skapa en lönsam och hållbar tillväxt kan vara en utmaning oavsett ekonomiskt klimat. För allt fler företag har en sund tillväxtstrategi blivit en central del för att lyckas med utvärderingar och transaktioner. På Grant Thornton möter vi upp er tillväxtstrategi med skräddarsydd rådgivning utifrån utgångspunkten att varje företag och transaktion är unik.</div> </li> <li class="mega-content__item "> <a href="/tjanster/radgivning/esg-hallbarhetsradgivning/" class="mega-link mega-link--level-3">ESG & hållbarhetsrådgivning</a> <div class="mega-content__item--descriptions" title="Hållbarhet driver affären och är en väsentlig del för att uppnå en långsiktigt lönsam organisation. Därför har vi ett dedikerat team för hållbarhetstjänster som bistår våra kunder, nationellt och internationellt, med expertkompetens inom hållbarhetsområdet.">Hållbarhet driver affären och är en väsentlig del för att uppnå en långsiktigt lönsam organisation. Därför har vi ett dedikerat team för hållbarhetstjänster som bistår våra kunder, nationellt och internationellt, med expertkompetens inom hållbarhetsområdet.</div> </li> <li class="mega-content__item "> <a href="/tjanster/radgivning/financial-advisory-services/" class="mega-link mega-link--level-3">Financial Advisory Services</a> <div class="mega-content__item--descriptions" title="Inom Financial Advisory Services har vi samlad expertis för att stödja företag som står under Finansinspektionens tillsyn. Vi hjälper våra kunder med bland annat internrevision, olika oberoende granskningsinsatser, granskning och rådgivning inom AML/CTF samt mycket mer.">Inom Financial Advisory Services har vi samlad expertis för att stödja företag som står under Finansinspektionens tillsyn. Vi hjälper våra kunder med bland annat internrevision, olika oberoende granskningsinsatser, granskning och rådgivning inom AML/CTF samt mycket mer.</div> </li> <li class="mega-content__item "> <a href="/tjanster/radgivning/risk-advisory-services/" class="mega-link mega-link--level-3">Risk Advisory Services</a> <div class="mega-content__item--descriptions" title="Vi erbjuder tjänster inom Business Risk Services som hjälper dig att säkerställa din styrning och kontroll, uppnå Compliance, optimera dina affärsprocesser och system, samt förbättra din prestation och konkurrenskraft.">Vi erbjuder tjänster inom Business Risk Services som hjälper dig att säkerställa din styrning och kontroll, uppnå Compliance, optimera dina affärsprocesser och system, samt förbättra din prestation och konkurrenskraft.</div> </li> <li class="mega-content__item "> <a href="/tjanster/radgivning/internationella-tjanster/" class="mega-link mega-link--level-3">Internationella tjänster</a> <div class="mega-content__item--descriptions" title="Vårt International Business Centre (IBC) erbjuder tjänster inom revision och rådgivning, redovisning och skatt med ett internationellt perspektiv mot en internationell marknad genom våra medlemsföretag i cirka 150 länder. Få lokal expertis - oavsett var i världen du gör affärer.">Vårt International Business Centre (IBC) erbjuder tjänster inom revision och rådgivning, redovisning och skatt med ett internationellt perspektiv mot en internationell marknad genom våra medlemsföretag i cirka 150 länder. Få lokal expertis - oavsett var i världen du gör affärer.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Redovisning"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/tjanster/redovisning/">Redovisning</a> </div> <div class="mega-descriptions" title="Säkerställ ert företags ekonomiska trygghet med digitala redovisningstjänster - och få mer tid över till att fokusera på affärsskapande. Våra auktoriserade redovisningskonsulter tar hand om er bokföring och redovisning, på plats hos er eller på distans, och tar fram enkla och skalbara lösningar anpassade för ert företag."> Säkerställ ert företags ekonomiska trygghet med digitala redovisningstjänster - och få mer tid över till att fokusera på affärsskapande. Våra auktoriserade... <div class="mega-overview__container"> <a class="mega-see__overview" href="/tjanster/redovisning/" title="Redovisning"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Lön"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/tjanster/lon/">Lön</a> </div> <div class="mega-descriptions" title="Vi erbjuder framåttänkande, skräddarsydda och skalbara lösningar för ert företags lönehantering. Våra lönespecialister fungerar som proaktiva rådgivare och arbetar nära er för att säkerställa att alla aspekter av er lönehantering, från inrapportering till utbetalning, utförs effektivt och tillförlitligt."> Vi erbjuder framåttänkande, skräddarsydda och skalbara lösningar för ert företags lönehantering. Våra lönespecialister fungerar som proaktiva rådgivare och... <div class="mega-overview__container"> <a class="mega-see__overview" href="/tjanster/lon/" title="Lön"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Ekonomitjänster"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/tjanster/ekonomiservice/">Ekonomitjänster</a> </div> <div class="mega-descriptions" title="Vad sägs om full kontroll över hur ditt företag mår genom en skräddarsydd digital redovisnings- och lönetjänst? Tekniska lösningar kombineras med proaktiv rådgivning som stöttar dig i ditt beslutsfattande."> Vad sägs om full kontroll över hur ditt företag mår genom en skräddarsydd digital redovisnings- och lönetjänst? Tekniska lösningar kombineras med proaktiv... <div class="mega-overview__container"> <a class="mega-see__overview" href="/tjanster/ekonomiservice/" title="Ekonomitjänster"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> </div> </div> <div class="bleed" data-content="Branscher"> <div class="bleed__col bleed__col--left"> <div class="mega__content list-container"> <a href="/branscher/" class="group-name-text mega-link " data-id="Branscher">Branscher</a> <div class="group-name-line" aria-hidden="true"> <span class="group-line"></span> </div> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/branscher/">Branscher</a> </div> </div> <ul class="list list--unstyled"> <li> <a href="/branscher/tech/" class="mega-link mega-link--level-2 not-arrow" data-id="Tech">Tech</a> </li> <li> <a href="/branscher/healthcare/" class="mega-link mega-link--level-2 not-arrow" data-id="Healthcare">Healthcare</a> </li> <li> <a href="/branscher/not-for-profit/" class="mega-link mega-link--level-2 not-arrow" data-id="Not for Profit">Not for Profit</a> </li> <li> <a href="/branscher/private-equity/" class="mega-link mega-link--level-2 not-arrow" data-id="Private Equity">Private Equity</a> </li> <li> <a href="/branscher/financial-services/" class="mega-link mega-link--level-2 not-arrow" data-id="Financial Services">Financial Services</a> </li> <li> <a href="/branscher/transportation-and-logistics/" class="mega-link mega-link--level-2 not-arrow" data-id="Transportation and Logistics">Transportation and Logistics</a> </li> <li> <a href="/branscher/real-estate-and-construction/" class="mega-link mega-link--level-2 not-arrow" data-id="Real Estate and Construction">Real Estate and Construction</a> </li> </ul> </div> </div> <div class="bleed__col bleed__col--right"> <div class="mega__level--3 " data-feature="Branscher"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/branscher/">Branscher</a> </div> <div class="mega-descriptions" title="Branschexpertis är något som våra kunder både efterfrågar och värderar högt. Grant Thornton samlar experter och specialister från alla affärsområden i olika branschinitiativ för att stötta ditt företag oavsett var du verkar."> Branschexpertis är något som våra kunder både efterfrågar och värderar högt. Grant Thornton samlar experter och specialister från alla affärsområden i olika... <div class="mega-overview__container"> <a class="mega-see__overview" href="/branscher/"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Tech"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/branscher/tech/">Tech</a> </div> <div class="mega-descriptions" title="Techföretag är digitala från dag ett. Därför är vår kompletta lösning för ekonomihantering Grant Thornton Flow helt digital och du når den dygnet runt med säker inloggning. I det löpande strategiarbetet finns våra affärsrådgivare vid din sida. De stöttar dig med affärsplan, frågor kring tillväxtstrategi, aktieägaravtal och liknande. Techbolag är, eller blir, ofta globala. Det kräver en rådgivare som har full koll på internationella beskattningsfrågor. Du får också våra experters fulla stöd när det gäller värdering och transaktioner vid förvärv och försäljning."> Techföretag är digitala från dag ett. Därför är vår kompletta lösning för ekonomihantering Grant Thornton Flow helt digital och du når den dygnet runt med... <div class="mega-overview__container"> <a class="mega-see__overview" href="/branscher/tech/" title="Tech"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Healthcare"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/branscher/healthcare/">Healthcare</a> </div> <div class="mega-descriptions" title="Vi kan den privata vård- och omsorgsbranschen! Sedan 2010 tar vi årligen fram en studie av den privata vård och omsorgsmarknaden i Sverige ur ett finansiellt perspektiv. Vid värderingar av privata vårdverksamheter, försäljning av privata vårdbolag samt vid komplicerade upphandlingar är våra branschexperter ett tryggt stöd. Fler och fler aktörer vänder sig också till oss för att få hjälp med viktiga momsutredningar och granskningar av kvalitetsindikatorer inom vårdsektorn."> Vi kan den privata vård- och omsorgsbranschen! Sedan 2010 tar vi årligen fram en studie av den privata vård och omsorgsmarknaden i Sverige ur ett finansiellt... <div class="mega-overview__container"> <a class="mega-see__overview" href="/branscher/healthcare/" title="Healthcare"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Not for Profit"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/branscher/not-for-profit/">Not for Profit</a> </div> <div class="mega-descriptions" title="Branschgruppen för ideella organisationer och stiftelser har samlad kompetens från flera olika områden för specifikt anpassad rådgivning utifrån dina frågeställningar. Vi sätter samman ett team av specialister för att stödja dig med de frågor som är aktuella för just din organisation. Hos oss finns all den specialistkompetens du som företrädare för en ideell organisation eller stiftelse behöver - oavsett om du sitter i styrelsen, är verksamhetschef eller ekonomiansvarig."> Branschgruppen för ideella organisationer och stiftelser har samlad kompetens från flera olika områden för specifikt anpassad rådgivning utifrån dina... <div class="mega-overview__container"> <a class="mega-see__overview" href="/branscher/not-for-profit/" title="Not for Profit"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Private Equity"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/branscher/private-equity/">Private Equity</a> </div> <div class="mega-descriptions" title="Att ta steget från ett ägarlett företag till ett Private Equity-ägt företag kan vara en stor förändring. Vi är ditt stöd i transformeringen. När tillväxtdrivna entreprenörsföretag står inför förvärv och försäljning kan våra experter hjälpa till med transaktionsstöd och due diligence. Vid omstruktureringar av fond- och portföljbolag hjälper vi till oavsett om det rör en skattemässig eller finansiell omstrukturering."> Att ta steget från ett ägarlett företag till ett Private Equity-ägt företag kan vara en stor förändring. Vi är ditt stöd i transformeringen. När tillväxtdrivna... <div class="mega-overview__container"> <a class="mega-see__overview" href="/branscher/private-equity/" title="Private Equity"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Financial Services"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/branscher/financial-services/">Financial Services</a> </div> <div class="mega-descriptions" title="Transparensen ökar och de regulatoriska kraven blir mer komplexa för företag i den finansiella sektorn. Att hantera dessa förändringar är viktiga utmaningar för företagen. Inom vår branschgrupp Financial Services har vi samlat spetskompetens för att stötta bolag som står under Finansinspektionens tillsyn. Våra rådgivare kan stötta med tjänster inom compliance, risk och internrevision samt rådgivning kring exempelvis penningtvättsregelverk, och Forensic utredningar."> Transparensen ökar och de regulatoriska kraven blir mer komplexa för företag i den finansiella sektorn. Att hantera dessa förändringar är viktiga utmaningar... <div class="mega-overview__container"> <a class="mega-see__overview" href="/branscher/financial-services/" title="Financial Services"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Transportation and Logistics"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/branscher/transportation-and-logistics/">Transportation and Logistics</a> </div> <div class="mega-descriptions" title="Särskilda regelverk, förutsättningar som förändras och omvärldens ökande krav inom hållbarhet påverkar transportbranschen. För att hålla företag uppdaterade, förutse risker och sätta rätt strukturer hjälper våra experter till. Vi har samlat specialister inom revision, skatt, redovisning och rådgivning. Alla har jobbat med företag i branschen under lång tid och kan stötta dig och ditt bolag i dina utmaningar."> Särskilda regelverk, förutsättningar som förändras och omvärldens ökande krav inom hållbarhet påverkar transportbranschen. För att hålla företag uppdaterade,... <div class="mega-overview__container"> <a class="mega-see__overview" href="/branscher/transportation-and-logistics/" title="Transportation and Logistics"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Real Estate and Construction"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/branscher/real-estate-and-construction/">Real Estate and Construction</a> </div> <div class="mega-descriptions" title="Grant Thorntons fastighetsgrupp är ett team branschspecialister med lång erfarenhet inom rådgivning, skatt, redovisning och revision. Vi ger dig trygghet i både stora och små fastighetsfrågor. Vår branschgrupp är specialister på hur du hanterar kostnaderna rätt skattemässigt och de komplexa momsreglerna. Med erfarenhet från över 1100 revisionsuppdrag inom fastighetsbranschen kan du vara trygg med att vår revision fokuserar på riskerna i just din verksamhet. Vi ger dig också råd för ett mer effektivt och lönsamt fastighetsägande."> Grant Thorntons fastighetsgrupp är ett team branschspecialister med lång erfarenhet inom rådgivning, skatt, redovisning och revision. Vi ger dig trygghet i... <div class="mega-overview__container"> <a class="mega-see__overview" href="/branscher/real-estate-and-construction/" title="Real Estate and Construction"> <text class="button-vi-text">Läs mer</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> </div> </div> </div> <div class="mobile"> <div class="mobile__wrap">  <div class="mobile__level mobile__footer"> <ul class="list list--unstyled"> <li> <a href="https://flow.grantthornton.se/" target="_blank" title="External link - open a new window - Logga in Flow">Logga in Flow</a> </li> <li class="lang__elem"> <a href="/kontor/" title="Kontor">Kontor</a> </li> <li class="lang__elem"> <a role="button" href="#" class="active" title="svenska" hreflang="sv-se">svenska</a> </li> <li class="lang__elem"><a class="unactive" 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<path d="M100.124 407.324h823.751l-411.876-350.436z"></path> <path d="M179.769 389.12v532.48h236.658v-325.404h191.147v325.404h236.658v-532.48z"></path> </svg> </a> </li> <li><a href="/insikt/">Nyheter och tips</a></li> <li aria-hidden="True">Tips och råd</li> <li class="last"><a href="/insikt/tipsochrad/experternas-rad-for-att-undvika-konkurs-var-proaktiv-och-agera-i-tid/" aria-current="page">Experternas råd för att undvika konkurs: var proaktiv och agera i tid</a></li> </ol> </nav> </div> </div> </div> </div> <script type="application/ld+json" nonce="72b78ccc4b9545b5b05650b8f6bc6389"> { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Grant Thornton Sverige", "item": "https://www.grantthornton.se/" }, { "@type": "ListItem", "position": 2, "name": "Nyheter och tips", "item": "https://www.grantthornton.se/insikt/" }, { "@type": "ListItem", "position": 3, "name": "Experternas råd för att undvika konkurs: var proaktiv och agera i tid", "item": null } ] } </script> <input id="bookmarkEndpoint" type="hidden" data-endpoint="/Bookmark/DoBookmark"> <input id="unbookmarkEndpoint" type="hidden" data-endpoint="/Bookmark/UnBookmark"> <div class="insights-banner__block"> <div class="container"> <div class="insights-banner__container "> <span class="gt-category small grey overline">Tips och råd</span> <h1 class="gt-main-title heavy">Experternas råd för att undvika konkurs: var proaktiv och agera i tid</h1> <div class="insights-banner__contributor"> <div class="contributor-info"> <span class="gt-body-text heavy contributor-by">Med: </span> <div class="contributor contributor-has_social"> <a class="gt-body-text heavy contributor-name" href="/Experter/johan-andersson/">Johan Andersson, </a> <div class="contributor-social__link"> <a class="single-social__icon" href="https://www.linkedin.com/in/johan-andersson-870b3732/" target="_blank" title="External link - open a new window"> <span 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single-social__icon" aria-label="Print" href="#" title="Print"> <span class="social-icon__vi white-text" aria-hidden="true"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#printer-icon"></use></svg></span> </a> </div> </div> <div class="text-area__contents"> <div class="intro-text"> <div class="gt-subtitle">Många företag – oavsett storlek - möter nu svårare ekonomiska utmaningar. Då gäller det att vara uppmärksam på företagets likviditet för att undvika konkurs. Johan Andersson, auktoriserad revisor och partner på Grant Thornton, berättar tillsammans med Erik Hellström på Ackordcentralen, hur du ska agera när kassaflödet minskar och varför konkurs inte behöver vara enda vägen ut.</div> </div> <div class="article-summary"> <div class="summary-title">Innehåll</div> <div class="edit-mode"></div> </div> <div class="call-to__action"> </div> <div class="tinymce-page__text"> <div class="tinymce-wrapper"><p>Efter många år där de flesta företag har haft det lätt att få lån från banken och ta in externt kapital lever nu många i en ny verklighet där de upplever att kraven på lönsamhet och egen finansiering ökar i. De upplever också att det blir allt tuffare att betala fakturor, skatter och andra avgifter när kassan minskar.</p> <h2>Var realistisk och proaktiv</h2> <p>Enligt revisorn <a href="/Experter/johan-andersson/" hreflang="sv-se" title="Johan Andersson">Johan Andersson</a> är det av största vikt att ha en realistisk budget och regelbundet uppdatera likviditetsprognoser för att säkerställa överlevnad under en lågkonjunktur.</p> <p><span>– </span>Det är också viktigt att vara observant på om kunder inte betalar sina fakturor i tid. En kunds ekonomiska svårigheter kan i förlängningen påverka företagarens verksamhet också, säger han.</p> <h2>Styrelsens och ledamöternas ansvar </h2> <p>Eftersom många företag under de senaste åren vant sig vid en situation där konkurs inte har varit en realitet är det ofta svårt att erkänna ekonomiska problem. Johan Andersson tycker att många tenderar att bortse från varningssignalerna och stoppar huvudet i sanden i stället för att agera när lönsamheten sjunker. Men det är inte en särskilt bra taktik.</p> <div class="author-promos__block clearfix"> <div class="contributor-thumbnail__section"> <div class="contributor-avatar"> <img alt="Johan Andersson" data-src="/globalassets/1.-member-firms/sweden/images/people-photos/240x277/johan_andersson240x277_2020.jpg" class="author-image lazyload"> </div> </div> <div class="author-promos__contents"> <div class="author-promos__info"> <a class="contributor-name" href="/Experter/johan-andersson/"><strong>Johan Andersson</strong></a> <span class="contributor-job__title">, Auktoriserad revisor</span> </div> <div class="author-promos__quote"> <span class="start-quote icon-quotes-left"></span><em>Eftersom man som styrelseledamot i ett aktiebolag kan ställas till svars för bokföringsbrott och bli personligt betalningsansvarig är det viktigt att agera om man märker att skatter och avgifter inte betalas eller om det egna kapitalet sjunker.</em><span class="end-quote icon-quotes-right"></span> </div> </div> </div> <p>Det är också av stor vikt att agera för att undvika personligt betalningsansvar för skatter och avgifter som förfaller till betalning men också vidta åtgärder så att bolagets företrädare inte gör sig skyldig till brott.</p> <p><span>– </span>Den klassiska stupstocken brukar vara att ansökan om konkurs eller rekonstruktion ges in för att undvika personligt betalningsansvar för skatter och avgifter som förfaller till betalning. När det gäller skatter och avgifter så är det viktigt att ha en dialog med sin revisor eller redovisningskonsult och med Skatteverket. Det bör uppmärksammas att Skatteverket tidigt under coronapandemin kom med ett ställningstagande avseende undantag från personligt betalningsansvar för skatter och avgifter som omfattats av anstånd. Det är viktigt att hålla sig uppdaterad avseende detta, säger <a href="https://ackordscentralen.se/medarbetare/" title="External link - open a new window - Erik Hellström" target="_blank" rel="noopener">Erik Hellström</a>, jurist och rekonstruktör samt vice vd på <a href="https://ackordscentralen.se/" title="External link - open a new window - Ackordscentralen" target="_blank" rel="noopener">Ackordscentralen</a></p> <p>Han fortsätter:</p> <p><span>– </span>Sedan skulle jag vilja uppmärksamma risken för straffrättsligt ansvar vid insolvens. En styrelse kan typiskt sett känna sig lugn om endast vissa leverantörer får betalt så länge det är externa leverantörer och betalning erläggs vid förfallotidpunkt. Utlåning mellan bolag i en koncern ska också undvikas vid insolvens och cashpoolstrukturer ska stängas ned tidigt.</p> <h2>Agera i tid</h2> <p>Johan Anderssons råd är även att börja se över kostnader så snart man ser tecken på att likviditeten krymper.</p> <p><span>– </span>Det tar tid att göra besparingar, till exempel personalminskningar eller uppsägning av hyresavtal. Om du dröjer med dessa åtgärder kan det vara för sent. Ju längre man väntar desto större blir problemen. Till slut kanske konkurs är det enda återstående alternativet. För när det väl börjar gå utför kan det gå snabbt. Slutligen är det viktigt att inte glömma försäljningen när man fokuserar på att minska kostnader.</p> <h2>Företagsrekonstruktion enligt rekonstruktionslagen – alternativ till konkurs</h2> <p>Johan Andersson ser också att finns en okunskap bland företag när det gäller konkurser och obestånd. Många vet till exempel inte att de kan ansöka om rekonstruktion i enlighet med den nya rekonstruktionslagen som trädde i kraft förra året. i stället låter de företaget gå i konkurs trots att det inte hade behövt gå så långt.</p> <p><span>– </span>Syftet med rekonstruktionslagen är att göra det lättare för företag som hamnat i ekonomiska svårigheter att vidta de nödvändiga åtgärder som krävs för att undvika konkurs och i stället bli livskraftiga igen, säger Johan Andersson.</p> <p>Erik Hellström berättar vidare att tröskeln höjts för att inleda rekonstruktion och det krävs nu betydligt mer förarbete innan en ansökan kan lämnas in.</p> <div class="author-promos__block clearfix"> <div class="contributor-thumbnail__section"> <div class="contributor-avatar"> <img alt="Erik Hellström" data-src="/contentassets/79cf889022504abba6d71db7ea498a18/240x277_erik_hellstrom.jpg" class="author-image lazyload"> </div> </div> <div class="author-promos__contents"> <div class="author-promos__info"> <span class="contributor-name__text"><strong>Erik Hellström</strong></span> <span class="contributor-job__title"></span> </div> <div class="author-promos__quote"> <span class="start-quote icon-quotes-left"></span><em>Ur vårt perspektiv så är det nu i större utsträckning lite större bolag som ansöker om rekonstruktion och det har varit i olika branscher. Klart är ändå att alla bolag har påverkats av konjunkturen och läget i omvärlden. Många lite mindre bolag som fortfarande har skatteanstånd från coronapandemin kan nog komma att få det tufft när dessa ska betalas tillbaka.</em><span class="end-quote icon-quotes-right"></span> </div> </div> </div> <p>Erik Hellström säger att även om ett bolag går med viss vinst nu så kommer det bli tufft för många att spara i ladorna. Alternativet kan då vara att inleda en företagsrekonstruktion och i en rekonstruktionsplan erbjuda sina fordringsägare en skulduppgörelse.</p> <p><span>– </span>Jag vill också uppmärksamma att den nya lagen erbjuder betydande flexibilitet när det kommer till att utforma rekonstruktionsplanen.</p> <p>När företag ansöker om rekonstruktion fortsätter verksamheten och befintlig styrelse och ledning har kvar sina beslutsbefogenheter. En rekonstruktör tillvaratar verksamhetens intressen och tar fram en rekonstruktionsplan med specifika åtgärder som behövs för att få verksamheten lönsam igen.</p> <p><span>– </span>Det kan innebära försäljning av viss del av verksamheten, personalminskning, nyemission av kapital, omförhandling av befintliga avtal, eller en ekonomisk uppgörelse med fordringsägare, inklusive anstånd med skuldåterbetalning eller delvis avskrivning av skulder, säger Johan Andersson.</p> <p>Erik Hellström fortsätter:</p> <p><span>– </span>Som Johan säger är det viktigt att understryka att bolagets ledning behåller rådigheten och att ett samarbete med rekonstruktören krävs för att rädda verksamheten. Det är dock viktigt att ha översiktlig plan för hur verksamheten kan räddas klar för sig tidigt. Det viktiga är att likviditeten kan hanteras under en rekonstruktion och detta behöver utredas innan ansökan. Hur man ska komma ur rekonstruktionen behöver dock inte vara klart när man ansöker men som sagt så är det positivt om det finns en tanke om detta.</p> <h2>Hur ska man då agera när konkursen är ett faktum?</h2> <p><span>– </span>För det första är det viktigt att inse att du inte är ensam. En konkurs är inte kul, men det är inget skamligt. Det bästa är att ta tag i saken och själv ansöka om konkurs innan någon av dina borgenärer gör det. Ju tidigare du söker hjälp desto mer ökar förutsättningarna för ett bra slutresultat. En obeståndsjurist kan till exempel hjälpa dig att förhandla med leverantörer och andra borgenärer så att det sköts rätt juridiskt vilket kan kännas tryggt för alla inblandade parter, säger Johan Andersson</p> <p><span>– </span>I min roll är det vanligt att jag verkar för att få till stånd en överlåtelse av rörelsen. En konkurs behöver alltså inte innebära slutet för verksamheten i sig då denna kan överlåtas, säger Erik Hellström.</p> <p><span>– </span>Om du märker att likviditeten minskar är det också viktigt att du tar kontakt med din revisor eller redovisningskonsult. Revisorn kan se om det finns risker med att driva bolaget vidare och vilka olika valmöjligheter som finns. Om det krävs en rekonstruktion kan din revisor också vara en bra part att ha en löpande diskussion med under hela processen, säger Johan Andersson.</p> <div class="inline-article__item has-thumbnails clearfix block-display- auto bg-white narrow" role="region" aria-label="Läs även" title="När konkursen är ett faktum – varningssignaler och checklista"> <div class="inline-article__thumbnail"> <img alt="När konkursen är ett faktum – varningssignaler och checklista" data-src="/globalassets/1.-member-firms/sweden/images/photos/nyheter--tips/464x422/464x422_graf_presentation.jpg" class="lazyload"> </div> <div class="inline-article__contents"> <span class="inline-article__subheading">Läs även</span> <div class="inline-article__title">När konkursen är ett faktum – varningssignaler och checklista</div> <div class="inline-article__readmore"> <a class="button-vi view-more" href="/insikt/tipsochrad/nar-konkursen-ar-ett-faktum--varningssignaler-och-checklista/"><text class="button-vi-text">Läs denna artikel</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg></a> </div> </div> </div> <table style="width: 100%; border-collapse: collapse; background-color: #faf9f7;" border="0"> <tbody> <tr> <td style="width: 100%;"> <h2>Checklista – agera i tid för att undvika konkurs</h2> <ul> <li><strong>Agera i god tid</strong> - Vidta åtgärder direkt när du märker att kassan börjar sina. Då finns fler möjligheter att lösa problemen och slippa konkurs. Ju tidigare specialiserad rådgivning tas in, desto bättre är förutsättningarna för att rädda verksamheten. Om konkurs är oundviklig blir utfallet i regel bättre om den kan förberedas.</li> <li><strong>Regelbunden koll</strong> - Gör din likviditetsprognos och håll koll på det egna kapitalet och hur det utvecklas. Det finns flera prognosprogram för detta.</li> <li><strong>För loggbok</strong> - dokumentera dina beslut så att du kan visa i efterhand hur du resonerat och agerat om läget blir ansträngt.</li> <li><strong>Betala skatter och avgifter i tid</strong> – ha gärna en punkt på styrelseagendan att ta del av skattekontot.</li> <li><strong>Var uppmärksam på viktiga kunder och leverantörer</strong> - Agera direkt om du märker att kunder inte betalar räkningar i tid eller om leverantörer inte får fram varor.</li> <li><strong>Var noga med valet av rådgivare</strong> - det är viktigt att rekonstruktörer, konkursförvaltare och redovisningskonsulter har rätt kompetenser för att hjälpa dig. Det kan både spara tid och pengar och visar på seriositet.</li> <li><strong>Samråd med din revisor</strong> – genom att ha regelbundna avstämningar med revisorn och redovisningsbyrå slipper du obehagliga överraskningar.</li> </ul> </td> </tr> </tbody> </table> <div class="inline-article__item has-thumbnails clearfix block-display- auto bg-gray narrow" role="region" aria-label="Tjänster" title=""> <div class="inline-article__thumbnail"> <img alt="Vi kan hjälpa er med: Revision" data-src="/globalassets/1.-member-firms/sweden/media/464x422/464x422_revision.jpg" class="lazyload"> </div> <div class="inline-article__contents"> <span class="inline-article__subheading">Tjänster</span> <div class="inline-article__title">Vi kan hjälpa er med: Revision</div> <div class="inline-article__readmore"> <a class="button-vi view-more" href="/tjanster/revision/"><text class="button-vi-text">Jag vill veta mer</text><svg class="svg-animation-vi" aria-hidden="true"><use 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